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    <title>Section 199 - Credit for tax deducted at source</title>
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    <description>Credit for tax deducted at source is allowed only when the deducted tax is paid to the Central Government and is given to the person to whom payment or credit has been made on the basis of information furnished by the deductor and the return claim, subject to verification; where income is assessable to a person other than the deductee, credit may be allocated to that person upon declaration and reporting by the deductee, and credit for income assessable over multiple years is apportioned across those years.</description>
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      <description>Credit for tax deducted at source is allowed only when the deducted tax is paid to the Central Government and is given to the person to whom payment or credit has been made on the basis of information furnished by the deductor and the return claim, subject to verification; where income is assessable to a person other than the deductee, credit may be allocated to that person upon declaration and reporting by the deductee, and credit for income assessable over multiple years is apportioned across those years.</description>
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      <pubDate>Tue, 16 Apr 2024 17:06:00 +0530</pubDate>
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